Concord Corporationsells its product for $6600per unit. Variable costs per unit are: manufacturing, $3200, and selling and administrative, $25. Fixed costs are: $18000manufacturing overhead, and $24000selling and administrative. There was no beginning inventory at 1/1/18. Production was20units per year in 2018-2020. Sales were20units in 2018,16units in 2019, and24units in 2020. Income under variable costing for 2019 is

$23200.

$9200.

$20400.

$12000.